Dan Herron said: I have had an inquiry from an ALSB member regarding how many b-law > courses schools are requiring for accounting majors. Her school now > requires two [legal environ course and a UCC/CPA review course, I > would presume][and {Reitzel's language} wants to reduce the number to one] and she'd like to have some data to counter this move. So how many b-law courses does your school require of its accounting > majors? California State University, Fresno requires two business law courses. The first, BA18, is a 4-unit course required of all business majors. Entitled "Business and the Legal Environment," it covers background topics (nature of law and the legal system; business and the constitution; civil procedure; overview of criminal law, tort law), the law of contracts, the law of agency, and overviews of labor and employment law and international business transactions. BA18 is a broad course with an in-depth, integrative focus on contract and agency law. Accounting majors may then choose BA150 or BA151, both 3-unit courses. BA150 covers property law (including bailments) as an introduction to UCC topics. The UCC topics are sales (including law of carriers & documents of title), secured transactions (including suretyship), and commercial paper. BA151 covers partnership, corporations, and other business organizations; securities regulation and bankruptcy; and insurance law if time permits. H Underlying policy is emphasized in all the courses. What SHOULD be required of accountants? All three courses, in my opinion, as was the case at the university at which I previously taught. The CPA exam covers the topics of all three courses, and the instruction in those topics should NOT be of a CPA review sort. CPAs (and their clients) deserve an in-depth treatment of all topics that the practice of accountancy involves.